Search results for "Tax incentive"
showing 4 items of 4 documents
El régimen fiscal de la familia: propuestas para una mayor justicia tributaria. El caso de la Ordenanza fiscal del IBI en Valencia
2015
El papel de la familia es fundamental en toda sociedad. Uno de los instrumentos de los que disponen los poderes públicos para su protección económica es el establecimiento de incentivos fiscales en su tributación. Junto a ello, las familias numerosas realizan un mayor esfuerzo y por ello, el regulador tributario, debe tener una especial consideración hacia esta institución para cumplir con el principio de justicia tributaria de forma cabal. En este contexto, la modificación de la Ordenanza Fiscal por IBI en Valencia significa una regresión económica y social para estas familias. The role of the family is central to any society. One of the instruments available to the government for financia…
Do general innovation policy tools fit all? Analysis of the regional impact of the Norwegian Skattefunn scheme
2017
Background: The paper examines the regional effects of a general innovation policy, i.e. a policy tool that does not target specific industries or subnational regions. General policy tools are an important part of the portfolio of innovation policy measures. However, there is a question over whether general tools are equally relevant for all types of firms, irrespective of their size, sector and location. Findings: The economic geography and innovation study literature, as well as the EU’s Smart Specialization approach, are based on the view that innovation policy tools must be adapted to specific regional conditions. General policy tools are insufficient unless they are adapted to individu…
Tax Incentives as a Part of Governments’ Applied Mechanisms for the Third Pension Pillar in Estonia, Latvia, and Lithuania
2020
The main objective of the improvements to public pension systems is to create a balanced three-pillar pension structure and increase public accountability for pension capital formation. Most pension systems are based on the first two pension system pillars – mandatory contributions in the state compulsory unfunded pension scheme and the state-funded or accumulated pension scheme in pension funds. However, the pension level adequacy has been reached by adding the third pension system pillar - voluntary investments in private pension funds. Governments are private pension system policymakers by defining a legal framework and providing tax incentives for voluntary investments for retirement. I…
Tax incentives to encourage corporate investment in Latvia
2020
During 2006‐2017, Latvia has applied a rather generous accelerated depreciation (AD) policy to stimulate firm investment. The AD policy included: (1) the general AD scheme, (2) incentives to acquire new technological equipment, and (3) Investment incentives in the specially assisted areas. This paper analyses the effect of accelerated depreciation policy on firm investment using administrative firm‐level data for 2007–14. Lacking data for a natural experiment (AD began before our sample period), we use difference‐in-differences methodology with identification based on variation either across time (the crisis period serving as quasi‐counterfactual) or by firm size (with large firms unlikely …